HARI KEWAL VANASPATI MILLS Vs. CCE

JUDGEMENT

(1.) Appellants filed this appeal against the Adjudication order passed by the Commissioner of Central Excise,

(2.) Brief facts of the case are that the appellants are engaged in the manufacture of Vanaspati and refined oil from the crude palm oil and degummed soyabean oil. The crude palm oil and degummed soyabean oil were imported at concessional rate of duty in terms of Notification No. 22/99 -Cus dated 28.2.99 with the condition that imported oil shall be used in the manufacture of Vanaspati and refined oil. A show cause notice was issued demanding differential duty of Rs. 2317491 on the ground that the imported oil weighing 601.933 MT were short delivered at Port and lost in transit as such are not used for the manufacture of Vanaspati.

(3.) The Adjudicating Authority confirmed the demand and imposed the penalty.